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Posted Sat, 15 Oct 2022 12:03:26 GMT by Candy
I arrived in UK and become a tax resident of UK since July 2021. Prior to that, I have never been a UK resident. If I received payment in October 2021, for a free-lance job that was performed outside UK back in May 2020, do I need to report it in my self assessment form 2021-2022? If yes, does it count as "foreign income" or something else? Thanks
Posted Wed, 19 Oct 2022 10:28:11 GMT by HMRC Admin 17

Hi,
 
You will need to review the guidance on whether you can apply split year treatment. 

If split year treatment applies, then the source of income would not be included in your tax return. 

If you are deemed resident in the UK for the whole tax year, then this income would be declared on form SA106 and
submitted with your tax return SA100.

Thank you.

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